Statutory Off Road Notification, or SORN as it is known, is a new
system which came into effect as at 31st January 1998, as the DVLA were concerned that
vehicles not taxed were not stored or used on public roads .

Consequently, when a vehicle's tax runs out and is not renewed or a
Tax Disc is returned, the Registered Vehicle Keeper is required to make a Statutory Off
Road Notification, that the vehicle is not kept on public roads and the storage
arrangements are to be given. Failing to declare an SORN could result in a Ã¯Â¿Â½1,000 fine or
3 months imprisonment.

Despite misleading information in some preservation Journals, it is
the case that only vehicles that were actually taxed on or after 31st January 1998 and not
subsequently re-taxed that attract the SORN Rules and we have had to be careful to abide
by the SORN Rules when we have buses that are not taxed.

Hence, any preserved vehicles that were not taxed at 31st January
1998, or subsequently, do not require SORN declaration. This means that a number of our
long-term preservation projects which we have had for a number of years, and have not been
taxed for some considerable time, such as the Mancunians 1142, 1177, 2130 and 2220 do not
require an SORN declaration.

Where we have had to make sure that we are applying the
Regulations, is on vehicles we have recently acquired that were taxed when we acquired
them or were taxed immediately prior to our acquisition, such as 4015, 1751 and 6901, etc,
where we have had to make SORN declarations, along with vehicles we tax and un-tax from
time to time, that do not have Historic Vehicle Classifications, such as 7185 and more
recently, 408 and 6990.

The other licensing development is that there was originally
introduced, a 25 year exempt class for a vehicle, where taxation was not payable. In this
respect we have moved into this classification, 1066 and 7206. Tax discs still need to be
acquired with the production of a V5 Document, MOT Certificate and Insurance Document, but
there is no fee levied and the fee shown on the tax disc is zero. Consequently, we can
afford to have 1066 and 7206 taxed for 12 months at a time, simply by ensuring they are
re-MOTed and re-insured, which means they can be taken on public roads at any time, being
taxed for 12 months of the year.

The Government was concerned at the number of everyday cars being
used by members of the public taking advantage of this 25 year exemption scheme, and
therefore, froze the qualification period at 1st January 1973. This has now meant that
vehicles we have which have recently become 25 years of age, are not exempt.

Rather ironically, 7185, because it was delivered in 1973, and not
1972, like 7206, despite both vehicles being 'L' Registered, does not have the 25 years
exempt classification, which itself has been re-named more appropriately, as Historic
Vehicle Classification. This means that with 7185 we have to tax it when we wish to take
it out, return the tax disc, then re-claim tax when we are not using it, and obviously
make an SORN declaration.

We are hopeful that eventually, the Historic Vehicle Classification may be moved
forward, and a number of additional vehicles will fall into its Classification, such as
7185 and 408.